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Tribunal has power to grant stay even beyond 365 days
Case Law Details
- Case Name
- Pepsi Foods Pvt. Ltd. Vs Assistant Commissioner of Income Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Brief of the case
In the case of Pespsi Foods Pvt Ltd vs. Assistant Commissioner of income Tax, (Delhi High Court) has held that third proviso to section 254 (2A) through the insertion of the expression – ‘even if the delay in disposing of the appeal is not attributable to the assessee’– by virtue of the Finance Act, 2008, violates the non-discrimination clause of Article 14 of the Constitution of India. Hence, the said expression is unconstitutional and violate Article 14 of constitution of India is therefore struck down. Thus, Tribunal can grant stay of demand even after the period o...
